Doctrine by topic · DGT Observatory

Organization of Own Means: DGT doctrinal evolution

How the DGT's position on this topic has evolved, and the rulings it rests on.

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How the DGT's position has evolved

Settled doctrine High confidence 20 rulings · 2015–2024

Current position

The liability for IVA (Value Added Tax) regarding services provided by a shareholder to their company depends on the existence of independence or subordination. An exempt employment relationship is considered if the shareholder is subject to the entity's organizational criteria, does not receive remuneration linked to results, and the company is liable to third parties. Liability for the tax requires that the shareholder organizes their own means and assumes economic risks.

The DGT's position has remained constant since 2015. The rulings reiterate that determining liability for IVA requires analyzing the organization of own means, responsibility, and remuneration linked to results to distinguish between economic activity and an employment relationship.

Analysis based on 20 of 20 rulings with a stated position. Updated 25 September 2026.

Rulings on this topic

20
V1722-18 18 Jun 2018

Professional partners' services may be taxable as business income in IRPF

SG de Impuestos sobre la Renta de las Personas Físicas
rendimientos de actividades económicastrabajo personalsujeción al ivaordenación de medios propiosriesgo económico LIRPF — Ley 35/2006 del IRPF art. 17.1LIRPF — Ley 35/2006 del IRPF art. 27.1
Affects CompanyExpat · Non-residentIndividual
V4548-16 24 Oct 2016

Services from a partner to a society may be deemed economic activities or personal work for income tax, and may or may not be subject to VAT depending on independence

SG de Impuestos sobre la Renta de las Personas Físicas
rendimientos de actividades económicassocio profesionalrelación de subordinaciónriesgo económicoordenación de medios propios LIRPF — Ley 35/2006 del IRPF art. 17.1LIRPF — Ley 35/2006 del IRPF art. 27.1
Affects CompanyExpat · Non-residentIndividual
V3894-16 15 Sept 2016

Manager remuneration is income from work; partners' services may be economic activity

SG de Impuestos sobre la Renta de las Personas Físicas
rendimientos del trabajorendimientos de actividades económicassocio profesionalrelación de subordinaciónordenación de medios propios LIRPF — Ley 35/2006 del IRPF art. 17.1LIRPF — Ley 35/2006 del IRPF art. 17.2.e
Affects CompanyExpat · Non-residentIndividual
V0024-16 7 Jan 2016

Professional partners' services may constitute economic activity income

SG de Impuestos sobre la Renta de las Personas Físicas
rendimientos de actividades económicassocio profesionalordenación de medios propiosriesgo económicosubordinación LIRPF — Ley 35/2006 del IRPF art. 17.1LIRPF — Ley 35/2006 del IRPF art. 27.1
Affects CompanyExpat · Non-residentIndividual
V3741-15 26 Nov 2015

Professionals' fees to society may be business income if self-employed

SG de Impuestos sobre la Renta de las Personas Físicas
rendimientos de actividades económicastrabajo personalsociedades profesionalesordenación de medios propiosriesgo económico LIRPF — Ley 35/2006 del IRPF art. 17.1LIRPF — Ley 35/2006 del IRPF art. 27.1
Affects CompanyExpat · Non-residentIndividual
V1148-15 13 Apr 2015

Professional partner's services may be taxable income in IRPF

SG de Impuestos sobre la Renta de las Personas Físicas
rendimientos de actividades económicastrabajo personalsocio profesionalordenación de medios propiosriesgo económico LIRPF — Ley 35/2006 del IRPF art. 17.1LIRPF — Ley 35/2006 del IRPF art. 27.1
Affects CompanyExpat · Non-residentIndividual

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